April 19, 2006
CLA-2-46:RR:NC:2:230 M82454CATEGORY:CLASSIFICATIONTARIFF NO.:4602.10.6000
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111RE: The tariff classification of an ice/berry vine swag from China
Dear Mr. Stinson:
In your letter dated March 28, 2006 you requested a tariff classification ruling.
The ruling was requested on a decorated swag described as an “Ice/ Berry Swag”, Mfg. Item # PY240773. A sample was submitted, which will be returned as you requested.
The sample is a 24” long curved swag composed of a 1-1/2” wide bundle of natural vines held together with thin wire. The swag is decorated with artificial twig sprays covered with plastic ice, bunches of plastic red berries, artificial pine needle sprigs and natural pinecones.
The product is a composite good composed mainly of natural vines and artificial foliage. The essential character of the product is imparted by the vines because of the primary role the vines play in making the swag.
You proposed classification of the product in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. However, since the product is essentially made of natural vines, this subheading is not applicable.
The applicable subheading for the “Ice/ Berry Swag”, Mfg Item # PY240773, will be 4602.10.6000, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other: Wickerwork. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,